Calculation of Quarterly Tax Expense Using the Estimated Effective Tax Rate
First written in FY2018-Q1. 16 of 17 entries say "Restated". Latest entry: FY2024-Q2.
105 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current second-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2024-Q1RestatedAnnual report
「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current first-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2023-Q3RestatedAnnual report
「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current third-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2023-Q2RestatedAnnual report
「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current second-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2023-Q1RestatedAnnual report
「Tax expenses are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to pretax net income for the consolidated fiscal year including the current first-quarter consolidated accounting period, and multiplying pretax quarterly net income or pretax quarterly net loss by the estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2022-Q3RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the third quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2021-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year that includes the second quarter of the current consolidated fiscal year, and multiplying quarterly profit before income taxes by that estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2021-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the first quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2020-Q3RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the third quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2020-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year that includes the second quarter of the current consolidated fiscal year, and multiplying quarterly profit before income taxes by that estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2020-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the first quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2019-Q3RestatedAnnual report
「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2019-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2019-Q1RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate remains in use. - FY2018-Q3RestatedAnnual report
「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate continues to be described. - FY2018-Q2RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」
The method of calculating quarterly tax expenses using the estimated annual effective tax rate continues to be described. - FY2018-Q1First statedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」
The method of calculating quarterly tax expenses by reasonably estimating the effective tax rate after application of tax-effect accounting to annual pretax net income is described.